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WILLIAMS v. COMMISSIONER

Docket No. 10419-85.

54 T.C.M. 1471 (1988)

T.C. Memo. 1988-6

Charles D. Williams and Destiny D. Williams v. Commissioner.

United States Tax Court.

Filed January 5, 1988.

Attorney(s) appearing for the Case

Carrold E. Ray, One Riverfront Place, N. Little Rock, Ark., for the petitioners. Nancy W. Hale, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' 1980 Federal income tax return in the amount of $30,786.00. We must determine (1) the fair market value of 217 Caddo Indian artifacts donated to the Museum of Red River on December 12, 1980, and (2) whether the donation was a tax motivated transaction within the meaning of section 6621(c).1

Some of the facts have been...

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